SMSFs investing in related vehicles

National Conference 2020

For SMSFs, investing in related entities can be a blessing or a curse. When done correctly, such structures can create value and add opportunities for SMSFs. Whereas, incorrectly structured investments can cause significant regulatory and tax issues for SMSFs.

This session will examine the regulatory and tax issues that must be considered when investing in related structures. It will also consider various structures an SMSF can invest in such as:

  • Regulation 13.22C structures;
  • Unrelated structures;
  • Pre-99 structures;
  • Partnerships and co-owners, and;
  • Joint ventures.

At the end of the session, you will be able to:

  • Understand the issues and opportunities of SMSFs investing in related entities;
  • Understand the application of in-house asset rules to investments in trusts, and;
  • Understand the pros and cons of different investment structures for SMSFs.

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association